Chennai's dedicated GST practice · GSTR-1 due 11th · GSTR-3B due 20th/22nd
| Form | Frequency | Due Date | Applies To |
|---|---|---|---|
| GSTR-1 | Monthly | 11th of the following month | Regular taxpayers with turnover above Rs.5 crore, or those who have not opted for the QRMP scheme |
| GSTR-1 | Quarterly (QRMP) | 13th of the month following the quarter | Regular taxpayers with turnover up to Rs.5 crore who have opted for the QRMP scheme |
| IFF | Monthly (optional, first two months of each quarter) | 13th of the following month | QRMP taxpayers who wish to pass on input tax credit to B2B buyers monthly |
| GSTR-3B | Monthly | 20th of the following month | Regular taxpayers filing monthly returns |
| GSTR-3B | Quarterly (QRMP) | 22nd of the month following the quarter for Tamil Nadu | QRMP taxpayers registered in Tamil Nadu and other Category X states; monthly tax paid via PMT-06 by the 25th |
| CMP-08 | Quarterly | 18th of the month following the quarter | Composition scheme taxpayers paying self-assessed tax |
| GSTR-4 | Annual | 30 June following the financial year | Composition scheme taxpayers filing their annual return |
| GSTR-5 | Monthly | 13th of the following month | Non-resident taxable persons registered under GST |
| GSTR-6 | Monthly | 13th of the following month | Input Service Distributors distributing credit to branches |
| GSTR-7 | Monthly | 10th of the following month | Persons required to deduct TDS under GST, such as government departments and notified entities |
| GSTR-8 | Monthly | 10th of the following month | E-commerce operators required to collect TCS on supplies made through their platform |
| GSTR-9 | Annual | 31 December following the financial year | Regular taxpayers; exempt for aggregate turnover up to Rs.2 crore from FY 2024-25 onwards |
| GSTR-9C | Annual | 31 December following the financial year, along with GSTR-9 | Taxpayers with aggregate turnover above Rs.5 crore, filing a self-certified reconciliation statement |
| ITC-04 | Half-yearly or annual | 25 October and 25 April for turnover above Rs.5 crore; 25 April annually for turnover up to Rs.5 crore | Manufacturers sending inputs or capital goods to job workers |
| RFD-11 (LUT) | Annual renewal | Before the start of each financial year, ideally by 31 March | Exporters and suppliers to SEZ units making zero-rated supplies without payment of IGST |
· Sections 37 and 39, CGST Act, 2017; GST portal user guide and official QRMP advisory, gst.gov.in
The invoice you issue and the books you keep exist so that you can file two returns. GSTR-1 declares what you sold; GSTR-3B pays the tax. Here is what each one is, when it falls due, and why filing late costs your customer money too.
· Faiz Enterprise v. State Tax Officer, Unit-67, Surat, Gujarat High Court, order dated 20.08.2026
A tax officer admitted using artificial intelligence to draft a GST cancellation order and cited judgments that do not exist. The Gujarat High Court quashed the whole chain of orders and told officers to verify every citation against primary sources.
· Sections 35 and 36, CGST Act, 2017, read with CBIC's e-flyer "Accounts and Records in GST"
Sections 35 and 36 of the CGST Act decide what books you keep, where they must be kept and for how long. A plain-language walk through the stock account, the extra duties on agents, works contractors and transporters, and the traps.
· Sri Parameshwara Bricks v. State Tax Officer, GST Appellate Tribunal, Hyderabad bench, order dated 20.08.2026 (reported 24.08.2026)
The Hyderabad bench of the GST Appellate Tribunal has held that the composition option lapses the day aggregate turnover crosses Rs. 1.5 crore, but that the differential tax must then be computed cum-tax under Rule 35 rather than on the gross invoice value.
· Section 31, CGST Act, 2017, read with Rules 46 to 49. CBIC e-flyer, "Tax Invoice and other such instruments in GST".
The fifteenth instalment of our section-by-section guide: when a tax invoice must be issued for goods and for services, the time limits, when a bill of supply replaces it, and the vouchers that sit alongside it.
· M/s Wild Planet Pvt. Ltd. v. The Superintendent, Kerala High Court, WP(C) No. 7801 of 2026, Justice Ziyad Rahman A.A., order dated 28.07.2026. Circular No. 237/31/2024-GST dated 15.10.2024.
Kerala High Court holds that a taxpayer who missed CBIC's six-month rectification window can still get input tax credit restored by Section 16(5), because the sub-section confers a statutory benefit granted retrospectively by Parliament.
· Section 19 read with Section 143, CGST Act 2017; Rules 45 and 55, CGST Rules 2017; CBIC Circular No. 38/12/2018 dated 26.03.2018
Section 19 of the CGST Act lets a manufacturer keep input tax credit on inputs and capital goods sent to a job worker, even though the goods never reach his own premises. The conditions, the one-year and three-year deadlines, and the paperwork.
· GST Appellate Tribunal, Kolkata bench, order dated 20 August 2026 (revenue appeals against refund of accumulated input tax credit on exports)
The Kolkata bench of the GST Appellate Tribunal has upheld refunds of accumulated input tax credit to an exporter, holding that toll plaza records are not a statutory requirement for proving movement of goods and that a supplier's later cancellation does not defeat the claim.
· Section 18, Central Goods and Services Tax Act 2017, read from CBIC's consolidated text as on 01.08.2021
Section 18 of the CGST Act handles the moments when your GST status changes — you register, you leave composition, an exempt supply turns taxable, or you sell the business — and decides what happens to the tax already sitting in your stock.
· Union of India v. Sunil Biyani, Supreme Court of India, Justices Dipankar Datta and Sheel Nagu, neutral citation 2026 INSC 849, order dated 12 August 2026
The Supreme Court has held that a Commissioner's order authorising arrest under Section 69 of the CGST Act must be communicated to the person before any arrest, so that the right to seek anticipatory bail is real rather than theoretical.
· Section 17, CGST Act, 2017; Rules 42 and 43, CGST Rules, 2017; CBIC Circular No. 172/04/2022-GST dated 06.07.2022
Section 17 takes back part of the credit Section 16 gives you. A plain-language walk through apportionment between business and non-business and between taxable and exempt supplies, the 50% option for banks, and the blocked credit list in Section 17(5).
· Torrent Power Ltd. v. Union of India & Ors., Gujarat High Court, order dated 14.08.2026
The Gujarat High Court has upheld Rule 28(2) on corporate guarantees between related companies, but read down the words "whichever is higher" and held that the one per cent valuation cannot be applied to guarantees executed before 26 October 2023.
· Section 16, CGST Act 2017; clause (aa) inserted w.e.f. 01.01.2022 (Circular No. 193/05/2023-GST); Sections 16(5) and 16(6) inserted by the Finance (No. 2) Act, 2024 (Circular No. 237/31/2024-GST dated 15.10.2024); CBIC e-flyer "Input Tax Credit Mechanism"
Ravi has explained what input tax credit is. This instalment covers the conditions in Section 16 of the CGST Act you must meet before you can take it — invoice, GSTR-2B, receipt, tax paid, and the time limit.
· E2E Supply Chain Solutions Ltd. & Ors. v. Deputy Commissioner (ST), GST Appeal, Madras High Court, order reported as dated 30.07.2026; Sections 107 and 161, CGST Act 2017; Section 14, Limitation Act 1963
The Madras High Court has held that the period a taxpayer spends bona fide pursuing a rectification application does not count against the three-month deadline for filing a GST appeal under Section 107.
· Section 15, CGST Act 2017; Rules 27 to 31, CGST Rules 2017; CBIC e-flyer "Valuation in GST"
Once you are outside the composition scheme, GST is a percentage of the value of the supply. Section 15 decides what that value is: transaction value, what gets added to it, how discounts work, and when the rules take over.
· Bhima Enterprises v. The Principal Chief Commissioner of GST & Central Excise, Tamil Nadu & Puducherry, Madras High Court (Madurai Bench), Justice G.R. Swaminathan, order reported as dated 05.08.2026; Circular No. 122/41/2019-GST dated 05.11.2019; Circular No. 249/06/2025-GST dated 09.06.2025
The Madras High Court has set out safeguards for GST searches. A search authorisation must carry a DIN, and money paid while a search is under way is not voluntary unless the statutory self-ascertainment route was followed first.
· Section 10, CGST Act 2017; Rule 5 and Rule 7, CGST Rules 2017; Notification No. 14/2019-Central Tax dated 07.03.2019; Notification No. 2/2019-Central Tax (Rate) dated 07.03.2019
A small business can step outside the ordinary GST machinery, pay a flat percentage of turnover and file far less. Section 10 sets out who may do it, at what rate, and what they give up in exchange.
· Indian Bank v. Assistant Commissioner CGST and Central Excise, Madras High Court, order dated 31.07.2026; Section 128A, CGST Act 2017 read with Rule 164, CGST Rules 2017
Where one order under Section 73 covered demands for Tamil Nadu and Maharashtra, the Madras High Court has held the officer who passed it cannot refuse to decide the Section 128A waiver for the out-of-State part.
· Sections 37, 39 and 52 read with Rules 59, 61 and 61A, CGST Act and Rules 2017; GST portal return calendar
Every GST deadline still to come in August and September 2026, in one place for Tamil Nadu businesses. Two September dates fall on a Sunday, and GST due dates do not move for weekends.
· Circular No. 143/13/2020-GST dated 10.11.2020; Notification No. 84/2020-Central Tax and No. 85/2020-Central Tax dated 10.11.2020; Section 39(7) and Rule 61A, CGST Act and Rules 2017
If you are under the QRMP scheme you do not file a return for July — but you do have to pay. Form GST PMT-06 for July 2026 is due on Tuesday 25 August, and the method you choose decides whether interest can run.
· Section 9(3) and 9(4), CGST Act 2017; Notification No. 13/2017-Central Tax (Rate) dated 28.06.2017 (services); Notification No. 4/2017-Central Tax (Rate) dated 28.06.2017 (goods)
Reverse charge turns the normal rule upside down: the buyer pays the tax instead of the seller. Two sub-sections create it, two notifications list what it covers, and the practical consequences catch people out.
· Incompressible Fluid Control System v. The Assistant Commissioner, Madras High Court, order reported as dated 28.07.2026; Circular No. 238/32/2024-GST dated 15.10.2024
The Madras High Court has held that Circular No. 238/32/2024-GST cannot cut down the scope of Section 128A, and that a demand is not pushed outside the amnesty merely because the underlying tax was self-assessed. Order reported as dated 28 July 2026.
· Section 9, CGST Act 2017; Section 5, IGST Act 2017; Notification No. 09/2025-Central Tax (Rate) (56th GST Council meeting), effective 22.09.2025
Section 9 is where GST is actually imposed. It sets what is taxed, on what value and at what rate — and in three important cases it shifts the liability to pay away from the seller altogether.
· Sections 22, 23, 24 and 25 read with Section 2(6), CGST Act 2017; Notification No. 10/2019-Central Tax; Notification No. 10/2017-Integrated Tax
Registration is where GST actually begins. Three sections decide it: Section 22 sets the turnover threshold, Section 23 lists who stays out, and Section 24 lists who must register no matter how small.
· Section 7(1A) and Schedule II, CGST Act 2017; Section 2(119) works contract
Once something is a supply, the next question is whether it is a supply of goods or of services. Schedule II of the CGST Act answers it, and the answers are not always the ones common sense suggests.
· Standing Committee on Finance (18th Lok Sabha), action-taken report on GST, reported as tabled 11 August 2026
A parliamentary committee has told the Finance Ministry that physical check-posts are still stopping goods vehicles nine years after GST was meant to end them, and asked that the matter be put before the GST Council.
· Section 7, Schedules I–III, CGST Act 2017; Section 7(1)(aa) inserted by Finance Act 2021
GST is charged on "supply", and Section 7 of the CGST Act decides what that word covers — sales, barter, rentals, branch transfers, even some transactions with no payment at all — and what stays out, like salaries and sale of land.
· Notification No. 83/2020-Central Tax dated 10.11.2020; GST portal return calendar
Monthly filers must file GSTR-1 for July 2026 by Tuesday 11 August. Late filing delays your buyers' GSTR-2B credit for the month, so invoices missed now surface as ITC mismatch queries later. QRMP taxpayers' IFF window closes 13 August.
· Time Technoplast Ltd v. Union of India — Supreme Court order reported dated 07.08.2026, affirming Karnataka HC, W.P. No. 5460 of 2023, judgment dated 11.03.2026
The Supreme Court has declined to interfere with a Karnataka High Court ruling denying the 0.1% concessional rate under Notification 41/2017-Integrated Tax (Rate) where goods moved through a third-party manufacturer instead of directly to the merchant exporter.
· Sections 2(30), 2(74), 2(84), 2(107) and 8, CGST Act 2017 (CBIC tax information portal)
Part 3 of our plain-language series finishes the key Section 2 definitions: person, taxable person, and the two kinds of bundled sales — composite and mixed supply — which decide the GST rate when you sell things together.
· M/s. Harish Constructions v. Assistant Commissioner (ST), Madras High Court (Madurai Bench), reported 4 August 2026
The Madurai Bench of the Madras High Court has held that uploading an assessment order on the GST common portal is valid service under Section 169. Physical delivery is not compulsory, so taxpayers must check the portal regularly.
· Section 2, Central Goods and Services Tax Act, 2017 - clauses (17) business, (31) consideration, (52) goods, (75) money, (101) securities and (102) services
Section 2 carries 121 definitions, but four of them decide whether GST touches a transaction at all: goods, services, consideration and business. Get these right and most GST notices answer themselves before you reach the rate.
· GSTN Advisory dated 29 July 2026, "Advisory on Keeping on Hold the Proposed e-Way Bill Enhancements" (https://www.gst.gov.in/newsandupdates/read/668)
GSTN has kept the proposed e-Way Bill enhancements on hold until further notice. The mandatory Ship-to GSTIN field and the new e-Way Bill closure facility, both due from 1 August 2026, will not take effect, and the earlier advisories are being withdrawn from the portal.
· Section 1, Central Goods and Services Tax Act, 2017 (Act No. 12 of 2017 dated 12 April 2017); Notification No. 1/2017-Central Tax dated 19 June 2017; Notification No. 9/2017-Central Tax dated 28 June 2017
The first post in our section-by-section GST series. Section 1 looks trivial, but it settles three things every later dispute depends on: the name of the Act, the territory it covers, and the exact date each provision came alive.
Input tax credit lets you set off the GST you paid on purchases against the GST you collect on sales. This guide explains who can claim it, the conditions, and the common reasons it gets blocked.
· M. Tex International v. The State Tax Officer, Madras High Court, order dated 20 July 2026
The Madras High Court has held that the Section 128A waiver is meant for taxpayers who accept the tax and seek relief only from interest and penalty. Where the demand itself is disputed, the correct remedy is an appeal under Section 107.
2026-07-01 · GSTN portal advisory, July 2026
The GST portal has opened the facility to view and amend your system-computed aggregate annual turnover for FY 2025-26 between 1 July and 31 July 2026. Turnover drives e-invoice applicability, QRMP eligibility and annual return requirements, so businesses should compare the portal figure with their books and raise a correction within the window if the two do not match.
2026-06-17 · GSTN Advisory dated 17 June 2026
GSTN has announced changes to the e-invoice and e-way bill APIs taking effect from 1 August 2026. Where shipment details are provided, the Ship-to GSTIN becomes a mandatory field, and a new voluntary facility lets the supplier, recipient or transporter close an e-way bill once delivery is completed. Businesses using ERP or billing software integrations should update them before the cut-off.
2026-05-07 · Ministry of Finance notification dated 7 May 2026
The Principal Bench of the GST Appellate Tribunal has been empowered to function as the National Appellate Authority for Advance Ruling. Businesses that receive conflicting advance rulings from authorities in different states now have a single national forum to resolve the conflict, bringing greater certainty on classification, rate and taxability questions for companies operating across states.
2026-04-21 · Notification 01/2026-Central Tax dated 21 April 2026
CBIC extended the due date for filing GSTR-3B for the March 2026 tax period to 21 April 2026, giving taxpayers a day beyond the normal 20th deadline. Such extensions are exceptional, so businesses should continue planning cash flows around the standard due date each month, since interest at 18 percent per annum runs from the due date on tax paid late.
2026-03-30 · G.S.R. 225(E) dated 30 March 2026
The Government has notified the Goods and Services Tax Settlement of Funds Rules, 2026, which govern how IGST collections are apportioned between the Centre and the states. This is a back-end administrative reform with no direct filing impact for taxpayers, but it strengthens the machinery that settles the tax collected on inter-state supplies and refunds routed through IGST.
2025-12-01 · GST Council 56th meeting decision
The long-awaited GST Appellate Tribunal has become operational, with benches taking up appeals from December 2025 as decided by the GST Council. Taxpayers whose first appeals were rejected earlier finally have a dedicated second appellate forum, and a special window allows appeals against past orders to be filed up to 30 June 2026. Disputed demands need no longer go straight to the High Court.
2025-11-01 · GSTN Advisory, Rule 14A CGST Rules, effective 1 November 2025
An optional simplified registration scheme under new Rule 14A of the CGST Rules took effect from 1 November 2025. Low-risk applicants whose output tax liability on supplies to registered persons does not exceed Rs.2.5 lakh per month can opt in and receive registration automatically within three working days, based on Aadhaar authentication. Small businesses and startups benefit from faster, largely automated approval.
2025-10-18 · CBIC Notification, October 2025
The due date for the September 2025 GSTR-3B was extended from 20 October to 25 October 2025 because the normal deadline fell within the Diwali holiday cluster. Quarterly QRMP taxpayers received a corresponding extension. The relief followed representations from professional bodies, and the change was reflected on the GST portal with a formal notification issued by CBIC.
2025-10-08 · GSTN Advisory dated 8 October 2025
GSTN issued an advisory confirming that even after the Invoice Management System, input tax credit continues to auto-populate from GSTR-2B into GSTR-3B without manual re-entry. GSTR-2B is generated on the 14th of each month based on the accept, reject or pending actions taken on supplier records in IMS, so buyers should complete those actions before that date every month.
2025-10-03 · Instruction 06/2025-GST dated 3 October 2025
For refund claims filed on or after 1 October 2025, 90 percent of the amount claimed on zero-rated supplies such as exports and SEZ supplies is sanctioned provisionally based on system-driven risk evaluation, without waiting for detailed scrutiny. This implements the 56th GST Council decision and substantially improves working capital for exporters, with the balance released after regular processing.
2025-09-23 · GSTN Advisory dated 23 September 2025
GSTN announced refinements to the Invoice Management System ahead of the October 2025 tax period. Credit notes and downward amendments can now be kept pending for only one tax period, and recipients can declare the extent of input tax credit reversal when acting on a credit note. Buyers must review supplier documents on IMS every month before filing GSTR-3B.
2025-09-22 · CBIC rate notifications dated 17 September 2025, effective 22 September 2025
The rationalised GST rate structure took effect on 22 September 2025. Most goods and services now attract either 5 percent or 18 percent, the 12 percent and 28 percent slabs stand abolished, and a special 40 percent rate applies to selected luxury and sin goods. Tobacco and pan masala continue at earlier rates with compensation cess until the cess loans are repaid.
2025-09-22 · GST Council 56th meeting, CBIC rate notifications dated 17 September 2025
With effect from 22 September 2025, GST on individual life insurance policies and individual health insurance policies, including family floater and senior citizen plans, stands exempted. Policyholders no longer pay the earlier 18 percent tax on these premiums, making insurance meaningfully cheaper for households. Reinsurance of these policies is also exempt, as recommended by the GST Council.
2025-09-17 · Notification 15/2025-Central Tax dated 17 September 2025
CBIC has exempted registered persons with aggregate annual turnover up to Rs.2 crore from filing the annual return GSTR-9 for FY 2024-25 and onwards. Small businesses save a significant year-end compliance burden, though they must continue filing their regular monthly or quarterly returns and maintain proper records. Larger taxpayers still file GSTR-9 by 31 December.
2025-09-17 · Notification 14/2025-Central Tax dated 17 September 2025
Alongside the move to risk-based 90 percent provisional refunds, CBIC notified the categories of registered persons who will not be granted refunds on a provisional basis for zero-rated supplies, covering cases flagged as higher risk. Exporters should ensure clean compliance history and accurate documentation so their claims qualify for the fast-track provisional sanction route rather than full scrutiny.
2025-09-12 · Circular 251/08/2025-GST dated 12 September 2025
A detailed circular has settled long-standing disputes on post-sale discounts. Buyers need not reverse input tax credit when a supplier issues a financial or commercial credit note, since the original transaction value is unchanged. Routine self-driven promotional activities by dealers are not taxable services, while specifically contracted promotion with separate consideration is taxable. Documentation and agreement terms remain critical.
2025-09-03 · GST Council 56th meeting press release
Meeting in New Delhi on 3 September 2025, the GST Council approved a two-slab rate structure of 5 percent and 18 percent with a 40 percent demerit rate, exemption for individual life and health insurance, risk-based provisional refunds, a simplified registration scheme for small businesses, and operationalisation of the GST Appellate Tribunal. Most rate changes applied from 22 September 2025.
2025-07-01 · GSTN Advisory on hard-locking of GSTR-3B, 2025
From the July 2025 tax period, the outward tax liability auto-populated in GSTR-3B from GSTR-1, IFF or GSTR-1A can no longer be edited manually. Any correction to reported sales must be routed through GSTR-1A before GSTR-3B is filed. Businesses should get invoices right in GSTR-1 the first time, since the summary return simply follows it.
2025-07-01 · GSTN Advisory on E-Way Bill 2.0, June 2025
GSTN launched the E-Way Bill 2.0 portal from 1 July 2025 as a fully inter-operable second platform alongside the existing e-way bill portal. Taxpayers and transporters can generate, update and extend e-way bills on either portal, with data synchronised in real time between the two. The dual set-up ensures business continuity even if one portal faces downtime.
2025-06-30 · Section 128A CGST Act, Notification 21/2024-Central Tax
The waiver scheme under Section 128A allowed taxpayers with demand notices under Section 73 for FY 2017-18 to 2019-20 to pay the tax and obtain full waiver of interest and penalty. Tax had to be paid by 31 March 2025 and waiver applications in SPL-01 or SPL-02 filed by 30 June 2025, closing a major one-time dispute settlement opportunity.
2025-06-18 · GSTN Advisory dated June 2025, Finance Act 2023
GSTN announced that from the July 2025 tax period the portal blocks filing of GST returns once three years have passed from their due date, as legislated by the Finance Act, 2023. The bar covers GSTR-1, GSTR-3B, GSTR-4, GSTR-7, GSTR-8, GSTR-9 and other returns. Businesses with old pending returns must clear the backlog before it becomes permanently impossible.
2025-05-01 · GSTN Advisory on Table 12 of GSTR-1, Phase 3
Phase 3 of HSN reporting took effect from the May 2025 return period. HSN codes in Table 12 of GSTR-1 must be selected from a dropdown instead of manual entry, and the HSN summary is bifurcated into separate B2B and B2C tables with in-built validations. Businesses should map every product and service to the correct HSN or SAC code in their billing software.
2025-04-01 · GSTN Advisory dated 17 December 2024
Multi-factor authentication became mandatory for all taxpayers on the e-way bill and e-invoice systems from 1 April 2025, after a phased rollout that began with turnover above Rs.20 crore from January 2025 and above Rs.5 crore from February 2025. Every login now needs an OTP in addition to the password, so businesses must keep registered mobile numbers current.
2025-04-01 · GSTN Advisory dated 5 November 2024
From 1 April 2025, taxpayers with aggregate annual turnover of Rs.10 crore and above cannot report invoices on the Invoice Registration Portal more than 30 days after the invoice date. The restriction, earlier limited to turnover above Rs.100 crore, means delayed invoices are rejected outright and no IRN is generated, so billing teams must report e-invoices promptly.
2025-01-01 · GSTN Advisory on e-way bill restrictions, December 2024
From 1 January 2025, an e-way bill can be generated only against a base document, such as an invoice, that is not more than 180 days old, and the total validity of an e-way bill cannot be extended beyond 360 days from its original generation. The change curbs misuse of old invoices for goods movement and tightens supply chain discipline.
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